2025 Petition - Macomb - Cho Condos.pdf

Cmg Romeo Plank LLC, Petitioner Vs. Township Of Macomb, Respondent · 25-001641-TT

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STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

CMG ROMEO PLANK LLC, 

Petitioner, 

vs. 

MACOMB TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #25- 

Parcel No. Various 

 

PETITION 

 

 

CMG ROMEO PLANK LLC (“Petitioner”), through its attorneys, Law Office 

of Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 43900 Garfield Rd., Ste. 203, 

Clinton Twp., MI 48038. Petitioner is a party in interest with respect to property 

taxes on contiguous (Office condos in the same building) real property tax 

parcel nos. as identified in section 3 hereof ("Petitioner's Property"), at 46591 

Romeo Plank, Macomb, MI. 

 

2. 

Respondent, Macomb Township assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

 In 2025, Respondent determined the value of Petitioner's Property 

to be: 

Parcel # 

Address 

2025 AV/SEV 

2025 TV 

08-32-230-001

46591 ROMEO PLANK RD 

$330,200

$244,390

08-32-230-003

46591 ROMEO PLANK RD 

$352,200

$260,664

08-32-230-004

46591 ROMEO PLANK RD 

$679,100

$502,634

08-32-230-007 

46591 ROMEO PLANK RD 

$361,300 

$267,385

08-32-230-008

46591 ROMEO PLANK RD 

$61,200

$45,279

08-32-230-009

46591 ROMEO PLANK RD 

$106,800

$78,980

08-32-230-010

46591 ROMEO PLANK RD 

$641,100

$474,499

08-32-230-011 

46591 ROMEO PLANK RD 

$618,300 

$457,641 

08-32-230-013

46591 ROMEO PLANK RD 

$424,000

$372,343

08-32-230-015

46591 ROMEO PLANK RD 

$191,800

$183,804

 

 

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is an office Building. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2025 assessments, including state equalized value and taxable 

value, imposed on Petitioner's Property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes;

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and, 

 

 

(d) 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, 

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2025 to be the following: 

Parcel # 

Address 

2025 AV/SEV 

2025 TV 

08-32-230-001

46591 ROMEO PLANK RD 

$100,000

$100,000

08-32-230-003

46591 ROMEO PLANK RD 

$100,000

$100,000

08-32-230-004

46591 ROMEO PLANK RD 

$200,000

$200,000

08-32-230-007 

46591 ROMEO PLANK RD 

$100,000

$100,000

08-32-230-008

46591 ROMEO PLANK RD 

$25,000

$25,000

08-32-230-009

46591 ROMEO PLANK RD 

$25,000

$25,000

08-32-230-010

46591 ROMEO PLANK RD 

$200,000

$200,000

08-32-230-011 

46591 ROMEO PLANK RD 

$200,000

$200,000

08-32-230-013

46591 ROMEO PLANK RD 

$100,000

$100,000

08-32-230-015

46591 ROMEO PLANK RD 

$100,000

$100,000

 

 and requiring Respondent to pay Petitioner the refunds attributable to such 

reductions, plus interest and costs.

Dated: May 29, 2025 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste. 350 

 Birmingham, MI 48009 

 (248) 767-9840

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